Kansas SCR 1603: Amending the Constitution of the State of Kansas to eliminate transfers from the state highway fund.

Bill Text

{As Amended by House Committee of the Whole}
As Amended by House Committee
{As Amended by Senate Committee of the Whole}
As Amended by Senate Committee
Session of 2025
Senate Concurrent Resolution No. 1603
By Senators Tyson, Alley, Blasi, Bowser, J.R. Claeys, Joseph Claeys, Erickson,
Gossage, Klemp, Kloos, Masterson, Murphy, Peck, Petersen, Shallenburger,
Starnes, Thompson and Warren
1-15
A PROPOSITION to amend section 1 of article 11 of the constitution of
the state of Kansas; relating to property taxation; limiting valuation
increases for real property and for personal property classified as
mobile homes used for residential purposes valuing residential real
property, commercial and industrial real property and mobile
homes personal property based on the fair market value or
average fair market value {and providing that the legislature may
provide by law for the freezing of property tax valuations for
owner-occupied residential property of qualifying seniors}.

Be it resolved by the Legislature of the State of Kansas, two-thirds of the
members elected (or appointed) and qualified to the Senate and
two-thirds of the members elected (or appointed) and qualified
to the House of Representatives concurring therein:

Section 1. The following proposition to amend the constitution of
the state of Kansas shall be submitted to the qualified electors of the state
for their approval or rejection: Section 1 of article 11 of the constitution
of the state of Kansas is hereby amended to read as follows:
"§ 1. System of taxation; classification; exemption. (a)
The provisions of this subsection shall govern the assessment
and taxation of property on and after January 1, 2013 2026 2027
{2028}, and each year thereafter. Except as otherwise
hereinafter specifically provided, the legislature shall provide
for a uniform and equal basis of valuation and rate of taxation
of all property subject to taxation{, except that the legislature
may provide by law for the freezing or limiting of property
tax valuations for owner-occupied residential property of
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SCR 1603 – Am. by HC 2
qualifying seniors}. The legislature may provide for the
classification and the taxation uniformly as to class of
recreational vehicles and watercraft, as defined by the
legislature, or may exempt such class from property taxation
and impose taxes upon another basis in lieu thereof. The
provisions of this subsection shall not be applicable to the
taxation of motor vehicles, except as otherwise hereinafter
specifically provided, mineral products, money, mortgages,
notes and other evidence of debt and grain.
The final taxable appraised value of real property classified
in any subclass and personal property classified as mobile
homes used for residential purposes shall not increase by more
than 3%, or a lesser percentage as provided by law, in any
taxable year except when:
(1) The property includes new construction or
improvements have been made to the property;
(2) the class or subclass of the property changes for
assessment rate purposes;
(3) the property becomes disqualified from exemption;
(4) the property is first listed as escaped or omitted
property, or an error is corrected; or
(5) the legal description of the land, lot or parcel changes,
except that the total final taxable appraised value of all
property affected by a legal description change shall not exceed
the total final taxable appraised value of the affected property
for the previous year by more than 3%, or a lesser percentage
as provided by law; or
(6) title to the property is transferred, changed or
conveyed to another person or entity.
The benefits of the valuation limitation shall remain in
place whenever title to the property is transferred, changed or
conveyed to another person or entity, unless the legislature
enacts provisions that provide for exceptions. For property
that is subject to the valuation limitation, the final taxable
appraised value each year shall be the appraised value of the
property determined as otherwise provided by law without the
application of the valuation limitation provisions or the
limited appraised value of the property determined by the
application of the valuation limitation provisions, whichever
is less. {For tax year 2026, the final taxable appraised value of
such property shall not increase by more than 3%, or a lesser
percentage as provided by law, as compared to the tax year
2022 appraised value of such property unless an exception
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SCR 1603 – Am. by HC 3
applies.} The legislature may define new construction or
improvements by law and enact other legislation to administer
this provision. All or any portion of the benefits of the valuation
limitation may be portable or transferable under certain
circumstances as defined and provided by state statute.
The taxable va